Pengaruh Audit Internal Terhadap Efektivitas Pengendalian Internal Penjualan Pada PT. Hero Supermarket, Tbk

Wiwit Irawati, . (2015) Pengaruh Audit Internal Terhadap Efektivitas Pengendalian Internal Penjualan Pada PT. Hero Supermarket, Tbk. Jurnal Ilmiah Akuntansi Universitas Pamulang, 3 (1). pp. 602-622. ISSN 2339-0867

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Abstract

Internal Audit is a division that must be owned by company with a large scale, given a fairly important function as a supervisor, assessor, and also advisor to provide input for improvement of the company. One of the scope of work of internal audit is the Internal Control Sales, which is directly related to the ways in which companies acquire and handle the sales turnover. With the good of Internal Audit result in the strong Internal Control Sales , so hopefully the company will be better in terms of financial performance and may also continue to increase net salesfrom year to year. Where the research is PT. Hero Supermarket Tbk with a purposive sample taken on the internal audit division and the division of accounting and finance. This type of research is a quantitative survey method using a questionnaire which aided statistical analysis using SPSS version 22. The purpose of this study was to analyze how much influence the internal audit on the effectiveness of internal control of sales at PT. Hero Supermarket Tbk. With the results of the correlation R = 0.506 and significance test = 0,001, it can be said there is a significant influence in the moderate, between internal audit to the internal control of sales at PT. Hero Supermarket Tbk. Keywords: Internal Audit, Internal Control Sales

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 22 Dec 2015 04:27
Last Modified: 22 May 2018 15:17
URI: http://eprints.unpam.ac.id/id/eprint/947

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